the appellant is
providing training to candidates who intent to become Insurance Agent. -
the training imparted by the appellants does not fall under the ambit of
Section 65(27) of the Finance Act, 1994 as the training imparted by the
appellant is having the recognition of law and covered under exclusion
clause of Section 65(27) of the Finance Act, 1994, therefore the appellant
is not liable to pay service tax at all.

5 Member
Larger Bench:Service
elements in a composite (works) contract (involving transfer of property
in goods and rendition of services), where such services are classifiable
under “Commercial or Industrial Construction”; “Construction of Complex”
or “Erection, Commissioning or Installation” (as defined), are subject to
levy of service tax even prior to (01.07.2007) insertion of sub-clause (zzzza)
in Section 65(105) of the Finance Act, 1994.

Larger Bench:
(a) Issue (A): Laying of pipelines/ conduits for lift irrigation systems
for transmission of water or for sewerage disposal, undertaken for
Government/ Government undertakings and involving associated activities
like trenching, soil preparation and filling, supporting masonry work,
jointing of pipes, electro-mechanical works or pumping stations and like
activity, is classifiable only under Commercial or Industrial Construction
Service (CICS) for the period up to 01.06.2007 and not under Erection,
Commissioning or Installation Service (ECIS);

an assessee taking cenvat credit is not
required to go beyond the cenvatable document to know as to how it has
arisen. What input recipient is required to verify is that the supplier of
raw material is genuine and proper duty is paid.

Larger Bench:
introduction of a
comprehensive definition of “credit card, debit card, charge card or other
payment service” in Section 65(33a) read with Section 65(105) (zzzw), by
the Finance Act, 2006 is a substantive legislative exertion which enacts
levy on the several transactions enumerated in sub-clauses (i) to (vii)
specified in the definition set out in Section 65(33a); and all these
transactions are neither impliedly covered nor inherently subsumed within
the purview of credit card services defined in Section 65(10) or (12) as
part of the BOFS;

All the
manufacturer-assessees in these appeals have availed benefit of deferred
sales tax scheme and thereafter opted to pay the deferred tax in advance.
Amount paid was equal to NPV and not the originally deferred amount. With
this payment, total liability to pay sales tax extinguished.

The
classification of plastic waste and scrap, metallic waste, cloth waste
(rags) are rightly classifiable under Chapter 3915.90, Chapter 7204.30 and
Chapter 6310.90 and chargeable to duty on merits. The valuation adopted
and rejection of end-use certificates is liable to be upheld. In view of
above facts, the demand confirmed by the adjudicating authority is liable
to be upheld. Since the plastic waste and scrap is otherwise a restricted
item under Foreign Trade Policy the same are liable for confiscation. The
order of confiscation of the seized goods under section 111 (d) of the
Customs Act and imposition of redemption fine and penalty under Section
114A of the Customs Act is liable to be upheld